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4450 Federal Register/Vol. 87, No. 18/Thursday, January 27, 2022/Rules and Regulations <br /> (B)Assistance to small businesses, capital expenditures,including support provided that funds shall only be used <br /> including: for payroll costs and covered benefits for additional budgeted full-time <br /> (1)Programs, services, or capital for employees,compensating returning equivalent employees above the <br /> expenditures that respond to the employees, support for operations and recipient's number of budgeted full-time <br /> negative economic impacts of the maintenance of existing equipment and equivalent employees as of March 3, <br /> COVID-19 public health emergency, facilities,and technical assistance;and 2021; <br /> including loans or grants to mitigate (E)Expenses to support public sector (3)Costs to improve the design and <br /> financial hardship such as declines in capacity and workforce,including: execution of programs responding to the <br /> revenues or impacts of periods of (1)Payroll and covered benefit COVID-19 pandemic and to administer <br /> business closure, or providing technical expenses for public safety,public or improve the efficacy of programs <br /> assistance;and health,health care,human services, and addressing the public health emergency <br /> (2)A program, service,capital similar employees to the extent that the or its negative economic impacts;and <br /> expenditure,or other assistance that employee's time is spent mitigating or (4)Costs associated with addressing <br /> responds to disproportionately responding to the COVID-19 public administrative needs of recipient <br /> impacted small businesses,including health emergency; governments that were caused or <br /> rehabilitation of commercial properties; (2)Payroll,covered benefit, and other exacerbated by the pandemic. <br /> storefront and facade improvements; costs associated with programs or (4) Capital expenditures.A recipient, <br /> technical assistance,business services to support the public sector other than a Tribal government,must <br /> incubators,and grants for start-ups or workforce and with the recipient: prepare a written justification for certain <br /> expansion costs for small businesses; (i)Hiring or rehiring staff to fill capital expenditures according to Table <br /> and programs or services to support budgeted full-time equivalent positions 1 to paragraph(b)(4) of this section. <br /> micro-businesses; that existed on January 27, 2020 but that Such written justification must include <br /> (C)Assistance to nonprofit were unfilled or eliminated as of March the following elements: <br /> organizations including programs, 3, 2021;or (i)Describe the harm or need to be <br /> services,or capital expenditures, (ii)Increasing the number of its addressed; <br /> including loans or grants to mitigate budgeted full-time equivalent (ii)Explain why a capital expenditure <br /> financial hardship such as declines in employees by up to the difference is appropriate;and <br /> revenues or increased costs,or technical between the number of its budgeted full- (iii) Compare the proposed capital <br /> assistance; time equivalent employees on January expenditure to at least two alternative <br /> (D)Assistance to tourism,travel, 27, 2020,multiplied by 1.075,and the capital expenditures and demonstrate <br /> hospitality,and other impacted number of its budgeted full-time why the proposed capital expenditure is <br /> industries for programs, services, or equivalent employees on March 3, 20219 superior. <br /> TABLE 1 TO PARAGRAPH (b)(4) <br /> If a project has total expected and the use is enumerated in (b)(3), then and the use is not enumerated in (b)(3),then <br /> capital expenditures of <br /> Less than$1 million ........................ No Written Justification required ............................... No Written Justification required. <br /> Greater than or equal to $1 million, Written Justification required but recipients are not Written Justification required and recipients must <br /> but less than $10 million. required to submit as part of regular reporting to submit as part of regular reporting to Treasury. <br /> Treasury. <br /> $10 million or more ......................... Written Justification required and recipients must <br /> submit as part of regular reporting to Treasury. <br /> (c)Providing premium pay to eligible occupations as defined by the Bureau of emergency,calculated according to this <br /> workers.A recipient may use funds to Labor Statistics'Occupational paragraph(d). A recipient must make a <br /> provide premium pay to eligible Employment and Wage Statistics; one-time election to calculate the <br /> workers of the recipient who perform (2)The eligible worker is not exempt amount of the reduction in the <br /> essential work or to provide grants to from the Fair Labor Standards Act recipient's general revenue due to the <br /> eligible employers that have eligible overtime provisions (29 U.S.C. 207);or public health emergency according to <br /> workers who perform essential work, (3)The recipient has submitted to the either paragraph(d)(1) or(d)(2) of this <br /> provided that any premium pay or Secretary a written justification that section: <br /> grants provided under this paragraph(c) explains how providing premium pay to (1) Standard allowance.The <br /> must respond to eligible workers the eligible worker is responsive to the reduction in the recipient's general <br /> performing essential work during the eligible worker performing essential revenue due to the public health <br /> COVID-19 public health emergency.A work during the COVID-19 public emergency over the period of <br /> recipient uses premium pay or grants health emergency(such as a description performance will be deemed to be ten <br /> provided under this paragraph (c)to of the eligible workers' duties,health, or million dollars; or <br /> respond to eligible workers performing financial risks faced due to COVID-19, (2)Formula.The reduction in the <br /> essential work during the COVID-19 and why the recipient determined that recipient's general revenue due to the <br /> public health emergency if: the premium pay was responsive public health emergency over the period <br /> (1)The eligible worker's total wages despite the worker's higher income). of performance equals the sum of the <br /> and remuneration,including the (d)Providing government services.A reduction in revenue, calculated as of <br /> premium pay,is less than or equal to recipient may use funds for the each date identified in paragraph <br /> 150 percent of the greater of such provision of government services to the (d)(2)(i) of this section and according to <br /> eligible worker's residing State's or extent of the reduction in the recipient's the formula in paragraph(d)(2)(h) of <br /> county's average annual wage for all general revenue due to the public health this section: <br />